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Tag Archives: Italy’s
Italy’s Regional Tax Court Denies Dividend Withholding Tax Exemption In the Absence Of Actual Taxation In the Country of Residence
By way of ruling n. 55/6/2019 filed on January 21, 2019, the Regional Tax Court of Abruzzo held that no withholding tax exemption under the EU Parent-Subsidiary Directive applies, unless the EU parent company proves that it has been “materially … Continue reading
Review of Italy’s Special Tax Regime for New Resident Workers
The preferential tax regime for the new resident workers, enacted by way of Article 16 of the Legislative Decree 147 of 9/14/2015, is now permanent and extended to non-EU citizens and independent consultants and services providers (while, originally, it was … Continue reading
Stocks Drop as Italy’s Political Anxiety Spills Across Its Borders
Italy has not had a new government since holding elections in March. But in the past week, the country’s politics exhibited a new level of unpredictability. Read more detail on Recent Business Law posts –
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Tagged across, Anxiety, Borders, drop, Italy’s, Political, Spills, Stocks
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Italy’s Supreme Court Rules That No Transfer Taxes Apply to The Transfer of Property Into a Trust: Is That True Also For The Gift Tax?
With its ruling n. 975 issued on January 18, 2018 Italy’s Supreme Court held that the transfer of an asset (real estate property) to an irrevocable trust falls outside the scope of Italy’s registration, cadastral and mortgage taxes (transfer taxes), … Continue reading